REGISTERED NUMBER: 04366700 (England and Wales)

Price Holdings Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A D Price

P G Price

SECRETARY:

A D Price

REGISTERED OFFICE:

Gelliargwellt Farm

Gelligaer

Hengoed

CF82 8FY

REGISTERED NUMBER:

04366700 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

FIXED ASSETS

Tangible assets

4

6,540,531

6,540,531

Investments

5

105

105

6,540,636

6,540,636

CURRENT ASSETS

Debtors

6

3,990,314

4,974,976

Cash at bank and in hand

803,436

11,623

4,793,750

4,986,599

CREDITORS

Amounts falling due within one year

7

1,173,561

863,153

NET CURRENT ASSETS

3,620,189

4,123,446

TOTAL ASSETS LESS CURRENT LIABILITIES

10,160,825

10,664,082

CAPITAL AND RESERVES

Called up share capital

8

4,821,347

5,321,347

Retained earnings

5,339,478

5,342,735

SHAREHOLDERS' FUNDS

10,160,825

10,664,082

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

A D Price - Director

1.	STATUTORY INFORMATION

Price Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Price Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Tangible fixed assets is comprised of land, which is stated at cost and is not depreciated.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Investment in subsidiaries

Investments in subsidiary undertakings are stated at cost less amounts written off or provided to reflect any impairment in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2024

and 31 March 2025

6,540,531

NET BOOK VALUE

At 31 March 2025

6,540,531

At 31 March 2024

6,540,531

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

105

NET BOOK VALUE

At 31 March 2025

105

At 31 March 2024

105

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

1,600,489

2,384,749

Other debtors

389,825

590,227

1,990,314

2,974,976

Amounts falling due after more than one year:

Amounts owed by group undertakings

2,000,000

2,000,000

Aggregate amounts

3,990,314

4,974,976

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

872,040

791,040

Other creditors

170,185

-

Directors' current accounts

105,227

50,704

Accruals and deferred income

26,109

14,987

Accrued expenses

-

6,422

1,173,561

863,153

8.	CALLED UP SHARE CAPITAL

During the year, the company redeemed £500,000 of their redeemable preference shares, and has complied with the relevant provisions relating to redemption of shares in the Companies Act.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

P G Price

Balance outstanding at start of year

246,684

261,489

Amounts advanced

392,783

250,195

Amounts repaid

(250,000

)

(265,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

389,467

246,684

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end the company was owed £nil (2024: £343,093) by a company related by common directors.

At the year end the company owed £170,185 (2024: £nil) to a company related by common directors.